Income Smoothing in Indonesian State Owned Enterprises
This research is intended to know whether Indonesian State Owned Enterprises (BUMN or Badan Usaha Milik Negara) having income smoothing pattern. This study also testing the determinant factors for income smoothing behavior. Positive Accounting Theory is used with its three hypothesis: bonus plan, de...
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| Format: | Article |
| Language: | English |
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FACULTY OF ECONOMICS AND BUSINESS UNIVERSITAS JENDERAL SOEDIRMAN
2020-03-01
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| Series: | Jurnal Akuntansi, Manajemen dan Ekonomi |
| Online Access: | http://jos.unsoed.ac.id/index.php/jame/article/view/2817 |